﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Sale of Good Act, 1930*'✧

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Hello, Students! 🌟 *You're invited!* 🎉

For the grand launch of the *PW SuperClass Centre*—*Patna*! 🎉
📅 Date: April 20th, 2025
📍 Venue: Darbari Govind Complex, 1st Floor, West Boring Road, Canal Rd., Patna – 800001

Join us for an unforgettable day with:
✨ Faculty Interactions | 📘A peek into the learning space | 🎉 Big *surprises* |
🎁 *Free Refreshments* | 🤝 Chance to meet *Nitin Goel Sir* & *Much More*……

🎓 UP TO *100% Scholarship* + *🎉 Demo Classes Are Available*
Launch Offer: *UP TO 50% Off*🥳

🔥 Limited seats —Don’t miss out!
📝 Fill the form now 👇
https://forms.gle/6cJAH5hy9dTZaSw1A

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Redemption of Debentures | Practice Session -14*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Indian Contract Act, 1872 (UNIT 1-3)*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Probability -1*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Bonus & Right Issue | Practice Session -15*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Probability -2*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Accounting: Redemption of Preference Share | Practice Session -16*'✧

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Topic: Accounting Equation  
📘 Short Note:

The Accounting Equation is the foundation of double-entry bookkeeping. It represents the relationship between assets, liabilities, and capital. The equation is:

🔹 Assets = Liabilities + Capital

This equation must always be balanced and helps in ensuring the accuracy of financial statements. Every transaction affects at least two accounts, keeping the equation in balance. For example, purchasing inventory for cash decreases cash (asset) and increases inventory (asset) — the overall value of assets remains unchanged.

Understanding and applying the accounting equation is crucial in preparing journals, ledgers, and final accounts.

✅ Why it’s important for exams?  
- Forms the base of journal entries
- Frequently tested in practical questions
- Core concept in financial accounting

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Probability -2*'✧

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"Tough roads lead to beautiful destinations — and CA is one of them. Stay focused, stay consistent, and your efforts will turn into success!" 💪📚✨

📜⚖️ Real Life Case Study: Bombay Burma Trading Corporation Ltd. vs. Aga Muhammad ⚖️📜

🚂🪵 Timber was purchased specifically to be used as railway sleepers. When it was discovered to be unfit for this purpose, the Court held that the contract could be avoided. ⚖️❌

This landmark case highlights the importance of fulfilling the express purpose in contracts. 📚🔍

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Business Laws: The Indian Contract Act, 1872 (UNIT 2-5-6)*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Equations-1 *'✧

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🎯 RAMBAAN SERIES IS HERE!
CA ka asli shortcut – Full course, smart, tricks, exam hacks 💡
Fun + Focus = Rank wala prep! 🔥
Set Your Alarm for the Mega Event!!

Event Link : https://www.youtube.com/live/e5VhZ5w9NRk?feature=shared

📌 Accounting Principles – *Short Note*

1. ✅ Business Entity Concept
- Treats business and owner as separate entities.
- Personal transactions are not recorded in business books.

2. ✅ Money Measurement Concept
- Only transactions measurable in monetary terms are recorded.
- Qualitative aspects are ignored.

3. ✅ Going Concern Concept
- Assumes that business will continue indefinitely.
- Assets are not recorded at liquidation value.

4. ✅ Accounting Period Concept
- Business operations are divided into specific time periods (usually a year) for reporting.

5. ✅ Accrual Concept
- Income and expenses are recognized when they occur, not when cash is exchanged.

6. ✅ Matching Concept
- Expenses are matched with related revenues in the same period.

﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*CA Foundation May 2025 Rambaan Series Launch 🔥*'✧

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﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌﹌
✧'*Quantitative Aptitude: Equations-2*'✧

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